The Russian Anti-Doping Agency has published a defence against an audit into its finances ©Getty Images

The Russian Anti-Doping Agency (RUSADA) has published its rebuttal to an audit which is alleged to have revealed "significant violations" by the organisation.

RUSADA had already claimed that the audit, produced by FinExpertiza and referred to by the Russian Olympic Committee (ROC) and Russian Paralympic Committee (RPC), could not be considered reliable.

They have now released a 94-page document which goes through the findings in painstaking detail and replies to everything which has been written.

The situation has created huge tension between the ROC and RUSADA, with the former claiming that the audit showed proof of a "number of significant irregularities in the financial and economic activities" of the doping body.

Yuri Ganus, the director general of RUSADA, was also accused of "conflict of interest and corruption" by a user on the Telegram messenger app, a claim he described as "unacceptable".

The audit was carried out in March and April and looks into RUSADA's finances for 2018 and 2019.

Among RUSADA's claims in its rebuttal is that FinExpertiza did not establish the "true state of affairs" but instead worked for the "collection of information on customer requests".

They were tasked with "deliberately fabricating false arguments and facts" against the director general and deputy director general of RUSADA, it is alleged.

Another allegation is that the audit was based on "incomplete and therefore unreliable" data as auditors did not use all the documents available in the RUSADA accounting department.

This means that FinExpertiza's conclusions are "extremely controversial" because of a "hidden form" of research, it is claimed.

RUSADA said there had been deliberate fabrications against its director general Yuriy Ganus ©Getty Images
RUSADA said there had been deliberate fabrications against its director general Yuriy Ganus ©Getty Images

"Such a hidden form of audit does not help to establish the true state of affairs in the organisation," RUSADA's report says.

"Even when conducting tax or other audit, if the inspectors have questions, they are addressed to the person being audited and the person being audited has the opportunity to provide the proper documents."

Last week, Ganus released a bleak statement which said he would not take his own life as the row intensified.

He was appointed director general in 2017 and oversaw the World Anti-Doping Agency's (WADA) controversial reinstatement of RUSADA after it was declared non-compliant in 2015.

WADA made the country non-compliant again in December, however, after alleging that doping data received from the Moscow Laboratory had been manipulated.

Among the sanctions WADA has imposed on RUSADA is a four-year ban on the Russian flag flying at the Olympic Games or any World Championships, with the case currently being appealed at the Court of Arbitration for Sport.

Ganus said that the RUSADA analysis of the audit had proven it was an attempt to discredit the organisation.

He also accused the ROC and RPC of attempting to gather information under the "pretext of a seemingly harmless audit".

"The ROC and RPC are subject to RUSADA doping control, as RUSADA tests Olympians and Paralympians," he said. 

insidethegames has approached the ROC for comment.

The RUSADA report can be read here.